Case Law Details
Sahil Infra Creative Pvt Ltd Vs ITO (Gujarat High Court)
The position which unfolds in this case is that the petitioner assesse had filed its objections to the notice for reassessment under section 148 unamended issued to him, however, the Assessing Officer never attended to the objections dated 12.10.2022 and left it undecided. Thereafter, the old notice dated 30.6.2021 was treated under the new provisions to be the notice under section 148A(b) at this stage the petitioner was deprived of opportunity to put forth his case against the proposed reopening of the assessment. According to the petitioner assessee, the notice was never subsequently served on him and he did not receive it and only knew about passing of the order under section 148A(d) from the portal. Be as it may.
In the totality of facts emerging, when the petitioner is deprived of opportunity of defending his case and consideration of his reply to the notice for reopening, the request that the objections which was filed in response to the notice under unamended provisions may be considered by the Assessing Officer to be the reply to notice under section 148A(b) of the Act, is reasonable. It would sub-serve the purpose of compliance of natural justice and giving a fair treatment to assessee to put forth its case and avail the reasonable opportunity of being heard which the statute expressly contemplates for the assessee. It is in tune with provisions of section 148 of the Act.
Sub-clause(b) of section 148A of the Act provides for giving opportunity of being heard to the assessee by serving upon him notice to show cause. Similarly, under clause (c), the Assessing Officer is mandated to consider the reply of the assessee in response to the show cause notice. When the reassessment notice issued under the unamended provision is directed to be treated and deemed to have been as notice under section 148A(b) of the Act, the scope of words in sub-clause (c), “consider the reply of the assessee furnished, if any, in response to the show-cause notice referred to in clause (b)” could be construed and applied accordingly. The show cause notice referred to in clause (b) could be equated with show cause notice issued under the unamended section 148 of the Act.
Similarly, reply of the assessee furnished could be equated with the reply-cum-objections to the reasons supplied along with the notice under the old regime.
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